Seasons

I have always enjoyed the change of seasons. However, for me the change comes not so much from weather but rather from sports. I look forward to one season ending and a new one beginning. The New York Giants end (albeit prematurely) and the Mets start (hopefully a precursor to a better season than the past few). Disappointment or elation with one team evolves into anticipation and excitement for the next one.
One of the things that also comes around is tax season. After a 40 year career as a CPA, I am very familiar with "tax season". This year things are more confusing than ever. There are lots of changes so just following last year's return and substituting this year's amounts probably won't get the job done. There are new credits for both new and long-time home owners who purchase new primary residences. There are also other tax breaks for college costs, energy efficient home improvements, the new making-work credit and child credits.
Contributions for the Haitian earthquake relief made prior to March 1, 2010 can be deducted either in 2009 or 2010. Contributions after that date are deductible only in 2010. My wife & I have contributed and I hope you will do what you can.
Looking out my window at the snow piled up I take comfort in knowing that this week pitchers and catchers report for the start of spring training and that the baseball season is only weeks away. In addition, March madness and the NFL draft is on the horizon. I admit to being less excited about the National Hockey League, the NBA (primarily because the Knicks stick), Tigerless golf and other sports. Whatever your activity of choice, enjoy the upcoming season.